<SEC-DOCUMENT>0001140361-20-009270.txt : 20200708
<SEC-HEADER>0001140361-20-009270.hdr.sgml : 20200708
<ACCEPTANCE-DATETIME>20200420145045
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-20-009270
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOTORCAR PARTS AMERICA INC
		CENTRAL INDEX KEY:			0000918251
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				112153962
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2929 CALIFORNIA STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90503
		BUSINESS PHONE:		3109724015

	MAIL ADDRESS:	
		STREET 1:		2929 CALIFORNIA STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90503

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORCAR PARTS  AMERICA INC
		DATE OF NAME CHANGE:	20040112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORCAR PARTS & ACCESSORIES INC
		DATE OF NAME CHANGE:	19940128
</SEC-HEADER>
<DOCUMENT>
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<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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  <div>
    <div id="DSPFPageHeader">
      <div><img src="image00001.jpg"></div>
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    <div> <br>
    </div>
    <div>April 20, 2020</div>
    <div><br>
    </div>
    <div style="color: #000000; font-weight: bold;"><u>Via EDGAR</u></div>
    <div>&#160;</div>
    <div style="color: #000000;">Melissa Gilmore</div>
    <div style="color: #000000;">Martin James</div>
    <div style="color: #000000;">Division of Corporation Finance</div>
    <div style="color: #000000;">Office of Manufacturing</div>
    <div style="color: #000000;">United States Securities and Exchange Commission</div>
    <div style="color: #000000;">100 F. Street, N.E.</div>
    <div style="color: #000000;">Washington, D.C. 20549-3561</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zecceab123b2d4afdaa3ad7fe7cf7956f">

        <tr>
          <td style="width: 18pt;">&#160;</td>
          <td style="width: 27pt; vertical-align: top;"><font style="font-weight: bold; color: rgb(0, 0, 0);">Re:</font></td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Motorcar Parts of America, Inc.</div>
            <div style="color: rgb(0, 0, 0); font-weight: bold;">
              <div style="color: #000000; font-weight: bold;">Form 10-K for the Year Ended March 31, 2019</div>
              <div style="color: #000000; font-weight: bold;">Form 10Q for the Period Ended September 30, 2019</div>
              <div style="color: #000000; font-weight: bold;">Form 8-K filed November 12, 2019</div>
              <div style="color: #000000; font-weight: bold;">File No. 001-33861</div>
            </div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="color: #000000;">Dear Ms. Gilmore and Mr. James:</div>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt; color: #000000;">On behalf of Motorcar Parts of America, Inc. (the &#8220;Company&#8221;), I write to confirm that the Company has requested an additional 10 business days to respond to your additional requests, related to your
      comment letter dated February 5, 2020, relating to the above-referenced filings, received on April 14, 2020.&#160; The new due date would be May 12, 2020.</div>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt; color: #000000;">Please do not hesitate to contact me if you have any questions or if I can be of assistance at this time. You can reach me at (310) 972 4046.</div>
    <div>&#160;</div>
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        <tr>
          <td style="width: 20%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Yours sincerely,</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 20%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="2" style="vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 20%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td nowrap="nowrap" style="width: 15%; vertical-align: top; border-bottom: 2px solid black;">
            <div style="color: rgb(0, 0, 0);">/s/ Juliet Stone</div>
          </td>
          <td style="width: 65%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 20%; vertical-align: top;">&#160;</td>
          <td style="vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Juliet Stone</div>
          </td>
          <td style="vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 20%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">General Counsel</div>
          </td>
        </tr>
        <tr>
          <td style="width: 20%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Motorcar Parts of America, Inc.</div>
          </td>
        </tr>

    </table>
    <div><br>
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          <td style="width: 27pt; vertical-align: top; color: rgb(0, 0, 0);">cc:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Selwyn Joffe, Chairman, President and CEO</div>
            <div style="color: rgb(0, 0, 0);">
              <div style="color: rgb(0, 0, 0);">David Lee, CFO</div>
            </div>
          </td>
        </tr>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
